Title:
The Influence of the Audit Committee, Auditor Rotation and Ownership Structure on Audit Quality: Evidence From Indonesian Mining Company

Authors:
Abriyani Puspaningsih, Indonesia

Abstract:

This research, conducted with the aim of determining the influence of audit committee, auditor rotation, and ownership structure on audit quality. This research was conducted at mining companies listed on the IDX (Indonesian Stock Exchange) from 2015 to 2019. A purposive sampling method was employed to select a sample of 170 companies whose data met the criteria of research samples The data was analyzed using multiple regression analysis. The results of the research showed that committee audit has a positive effect on audit quality.  Rotation of auditor and ownership structure, however, do not have an effect. The results of this research have the implication that the existence of an audit committee in a company is very important. With the existence of an audit committee, it is hoped that the supervisory function can be implemented. The supervisory function includes monitoring the effectiveness of the internal control system, monitoring management performance and monitoring the quality of financial reporting.

DOI: https://doi.org/10.51505/IJEBMR.2025.9113